REGISTERED No.D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 357]
NEW DELHI, TUESDAY, NOVEMBER 8, 1977/KARTIKA 17,1899
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 8th November 1977
G.S.R 686(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of
the Central Excise Rules, 1944, the Central Government
hereby exempts the
excisable goods specified in column (3) of the Table annexed hereto and falling
under the relevant Item No of the First Schedule to the Central Excises and
Salt Act, 1944 (1 of 1944), specified in the corresponding entry in column (2)
of the said Table, from so much of the duty of excise as is equivalent to the duty
of excise leviable with reference to that part of the value thereof which represents
the cost of packing in which such goods are delivered at the time of removal
from the factory
Provided that such packing—
(i) is of a durable nature, and
(11) Is supplied by the buyer to the assessee and is returnable by the
assessee to the buyer
(2149)
